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    <title>2020 (2) TMI 518 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the Revenue&#039;s appeal against the order quashing reassessment proceedings for Assessment Year 2008-09. The Court emphasized the importance of following due process and the availability of the appellate remedy against the reassessment order. It directed the Assessee to pursue the regular appellate remedy before the CIT (Appeals) independently. The decision highlighted discrepancies in the original assessment record and concluded that the reassessment was not based on a change of opinion impermissible under the Act.</description>
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